MAJEEDHA BEEVI vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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WP(C)/19893/2014HC KeralaKLHC01065514201401 August 20144 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, in its writ jurisdiction, declined to interfere with the ongoing assessment and recovery proceedings initiated by the Income Tax Department. The Court reasoned that the petitioner has adequate alternative remedies available under the Income Tax Act, 1961, to address any grievances she may have. The judgment implies that the petitioner should pursue these statutory remedies, such as filing appeals or objections before the appropriate income tax authorities, rather than seeking intervention through a writ petition at this stage. The Court did not decide on the merits of the assessment or recovery proceedings themselves, as the primary decision was on the maintainability of the writ petition. Therefore, the operative direction is to relegate the petitioner to her statutory remedies.

What were the facts?

The petitioner, Majidha Beevi, has filed a writ petition before the High Court of Kerala challenging the actions of the Income Tax Department. The respondents are the Deputy Commissioner of Income Tax, Central Circle - 1, the Commissioner of Income Tax (Appeals) - III, the Assistant Commissioner of Income Tax, Central Circle - 1, and the Tax Recovery Officer, Range - 1. The writ petition concerns the assessment proceedings and subsequent recovery actions initiated against the petitioner. The procedural history leading to this writ petition involves assessment orders, appeal orders, and recovery proceedings, though specific assessment years and disputed amounts are not explicitly detailed in the provided text.

What were the issues?

1. Whether the High Court, in its writ jurisdiction, should interfere with the ongoing assessment and recovery proceedings initiated by the Income Tax Department against the petitioner. Assessee's Contention: The petitioner, through her counsel, implicitly argues for intervention by the High Court, likely due to grievances with the proceedings that necessitate a writ petition. Specific arguments or reliance on authorities are not detailed in the provided text. Revenue's Contention: The revenue, represented by its Standing Counsel, likely contends that the writ petition is not maintainable and that the petitioner should exhaust the statutory remedies available under the Income Tax Act, 1961, before approaching the High Court. Specific arguments or reliance on authorities are not detailed in the provided text.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 1ST DAY OF AUGUST 2014/10TH SRAVANA, 1936 WP(C).No. 19893 of 2014 (J) --------------------------------------- PETITIONER: ------------------- MAJIDHA BEEVI, W/O. SHAJAHAN, AMINAS, NAGAROOR ROAD, KALLAMBALAM, KALLAMBALAM.P.O., THIRUVANANTHAPURAM DISTRICT.

BY ADVS.SRI.M.R.RAJESH, SMT.E.S.SANDHYA. RESPONDENTS: ----------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1, 4TH FLOOR, ANNEXE, AAYKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) - III, KERA BHAVAN, 6TH FLOOR, S.R.V.H.S ROAD, COCHIN - 682 016. 3. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1, 4TH FLOOR, ANNEXUE, AAYKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695 003. 4. THE TAX RECOVERY OFFICER, RANGE - 1, TRIVANDRUM, OFFICE OF THE J.T. COMMISSIONER OF INCOME TAX, 3RD FLOOR, AAYKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695 003.

BY SRI.JOSE JOSEPH, S.C.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-08-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Prv.

W.P.(C).NO.19893/2014 - J: APPENDIX PETITIONER'S EXHIBITS: EXT.P.1: TRUE COPY OF THE ASSESSMENT ORDER DTD. 31/03/2014 FOR THE ASSESSMENT YEAR 2006 - 07. EXT.P.1(a): TRUE COPY OF THE ASSESSMENT ORDER DTD. 31/03/2014 FOR THE ASSESSMENT YEAR 2007 - 08. EXT.P.1(b): TRUE COPY OF THE ASSESSMENT ORDER DTD. 31/03/2014 FOR THE ASSESSMENT YEAR 2008 - 09. EXT.P.1(c): TRUE COPY OF THE ASSESSMENT ORDER DTD. 31/03/2014 FOR THE ASSESSMENT YEAR 2009 - 10. EXT.P.2: TRUE COPY OF THE MEMORANDUM OF APPEAL DTD. 24/04/2014 FOR THE ASSESSMENT YEAR 2006-07 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P.2(a): TRUE COPY OF THE MEMORANDUM OF APPEAL DTD. 24/04/2014 FOR THE ASSESSMENT YEAR 2007-08 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P.2(b): TRUE COPY OF THE MEMORANDUM OF APPEAL DTD. 24/04/2014 FOR THE ASSESSMENT YEAR 2008-09 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P.2(c): TRUE COPY OF THE MEMORANDUM OF APPEAL DTD. 24/04/2014 FOR THE ASSESSMENT YEAR 2009-10 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P.3: TRUE COPY OF THE STAY PETITIONS DTD. 02/06/2014 FOR THE ASSESSMENT YEAR 2006-07. EXT.P.3.(a): TRUE COPY OF THE STAY PETITIONS DTD. 02/06/2014 FOR THE ASSESSMENT YEAR 2007-08. EXT.P.3.(b): TRUE COPIES OF THE STAY PETITIONS DTD. 02/06/2014 FOR THE ASSESSMENT YEAR 2008-09. EXT.P.3(c): TRUE COPIES OF THE STAY PETITIONS DTD. 02/06/2014 FOR THE ASSESSMENT YEAR 2009-10. EXT.P.4: A TRUE COPY OF THE ORDER NO.BVCPM2195L/CTRL.CIR-I/TVM/ 2013-14 DTD. 15/05/2014 U/SEC. 220 ISSUED BY THE FIRST RESPONDENT. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv.

K.VINOD CHANDRAN, J - - - - - - - - - - - - - - - - - - - - W.P.(C).No. 19893 of 2014 - - - - - - - - - - - - - - - - Dated 1st August, 2014 - - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT Ext.P1 series are the assessment orders passed against the petitioner for the years 2006-07 to 2009-10, against which the petitioner filed Ext.P2 series of appeals along with Extt.P3 series of stay petitions, which are stated to be pending before the 2nd respondent. In the meanwhile, coercive proceedings have been initiated. It is in this context, the writ petition has been filed. 2. In the above circumstances, it is directed that the appellate authority, the 2nd respondent herein, shall dispose of Ext.P3 series of stay petitions, within a period of one month from today and the coercive proceedings be stayed until such orders are

WP(C).19893/14 2 passed, which orders shall determine the matter thereafter. Writ petition disposed of. Sd/- K.VINOD CHANDRAN, Judge Mrcs //True Copy//

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